IHTM14342 - Lifetime transfers: gifts with reservation (GWRs): the reservation: infirm relative

You should disregard the donor바카라 사이트™s occupation of gifted land, or any part of it, where the occupation

  • results from an unforeseen change in the donor바카라 사이트™s circumstances,
  • the donor is unable to maintain themself through old age or infirmity, and
  • the occupation represents reasonable provision by the donee for their care and maintenance.

This only applies if the donee is a relative of the donor or of the donor바카라 사이트™s spouse or civil partner.

The authority for this concession is at FA86/Sch20/para 6(1)(b).

Example

A perfectly healthy donor, Stephen, gives his house to his son, Peter, but five years later becomes ill with motor neurone disease. As a result of this he has to move back to his former house to be cared for by Peter. Stephen바카라 사이트™s occupation has resulted from an unforeseen change in his circumstances, and that occupation represents reasonable provision for his care and maintenance.